dummy acting on behalf of one Mr. M.K. Arora who imported consignments. The charge against the Appellant is detailed in para ... dated 8.4.2010 stipulates that the CHA shall :-
verify antecedent, correctness of Importer Exporter Code (IEC) Number, identity of his client and functioning of his client
2009 CC(I) JNCH dated 02.02.010 passed by Commissioner of Customs (Import), Nhava Sheva.)
For approval and signature:
Honble Mr. S.S. Kang, Vice ... Import), Nhava Sheva.
2. Facts of the case are that the Directorate of Revenue Intelligence, Mumbai undertook investigation about misuse of Import-Export Code
have imported goods and filed bill of entry for clearing the same. It was noticed that the respondent did not have Importer-Exporter Code number
also submitted as under:-
"M/s galaxy Exports & M/s Kunal Exports were partnership
firms in which apart from the family ... local trade and all exports were
being done through Powerful Impex Pvt. Ltd. which had various
Import/export code to carry out exports."
However
showing Gaurav Mittal as
proprietor, sales tax assessment order. Certificate of import/export code
showing Gaurav Mittal as partner. Copy of the return of Gaurav
question. Shri Sanjay Daga appears to be the actual importer but used the import-export code of M/s.Parnami Sales Corporation and earlier ... Regulation) Act, 1992 no person is entitled to make import except under the import-export code number granted by the Director General of Foreign Trade
modified. The respondent had imported goods of commercial nature without obtaining requisite Certificate of Importer-Exporter Code (IEC). The goods imported were therefore liable ... clearly mentioned that No export or import shall be made by any person without an Importer-Exporter Code (IEC) number unless specifically exempted. Therefore
introduced the said importer to the CHA who handled the documents for the said import. Further, the address of the said importer and the appellant ... appears that the said Shri Sangit Aggarwal had misused the Import Export Code (IEC) issued in the name of M/s J.V. Industries
circulated to the Departmental : Yes
authorities?
======================================================
Commissioner of Customs (ACC & Import), Mumbai Appellant
Vs.
Aditya Ratan Respondent
Appearance:
Shri S.S. Katiyar ... However, on subsequent verification of import documents, it was noted that the importer did not have Import-Export Code (IEC) and also did not produce
intelligence, the Directorate of Revenue Intelligence intercepted an import shipment purported to be imported by one M/s. Samarth Corporation of Bhiwandi, Dist. Thane ... firm M/s. Seacom Cargo Pvt. Ltd. misused the Import-Export Code (IEC) of M/s. Samarth Corporation for the import of the goods
